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Tax invoice.

Section 31 - Kerala SGST - TAX INVOICE, CREDIT AND DEBIT NOTES - GST - States - Section 31 - CHAPTER VII TAX INVOICE, CREDIT AND DEBIT NOTES 31. -(1) A registered person supplying taxable goods shall, before or at the time of,- (a) removal of goods for supply to the recipient, where the supply involves movement of goods; or (b) delivery of goods or making available thereof to the recipient, in any other case, issue a tax invoice showing the description, quantity and value of goods, the tax charg .....

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hereon and such other particulars as may be prescribed: Provided that the Government may, on the recommendations of the Council, by notification and subject to such conditions as may be mentioned therein, specify the categories of services in respect of which,- (a) any other document issued in relation to the supply shall be deemed to be a tax invoice; or (b) tax invoice may not be issued. (3) Notwithstanding anything contained in sub-sections (1) and (2),- (a) a registered person may, within on .....

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bed; (c) a registered person supplying exempted goods or services or both or paying tax under the provisions of section 10 shall issue, instead of a tax invoice, a bill of supply containing such particulars and in such manner as may be prescribed: Provided that the registered person may not issue a bill of supply if the value of the goods or services or both supplied is less than two hundred rupees subject to such conditions and in such manner as may be prescribed; (d) a registered person shall, .....

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on who had made the payment, a refund voucher against such payment; (f) a registered person who is liable to pay tax under subsection (3) or sub-section (4) of section 9 shall issue an invoice in respect of goods or services or both received by him from the supplier who is not registered on the date of receipt of goods or services or both; (g) a registered person who is liable to pay tax under subsection (3) or sub-section (4) of section 9 shall issue a payment voucher at the time of making paym .....

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